一、问题与研究路径的限定“营改增”作为我国当前税制改革至为重要的制度安排,受到了政产学研各界的深度关注,其改制价值已在经济、法律、政治等多个层面被反复强调。从总体上说,“营改增”问题与经济和法律关联尤为密切,只是经济学界的研究相对更多,法学界的探讨还相当不够,因而非常需要从经济法的视角深入探究。增值税与营业税作为我国商品税领域的两个最主要税种,在整个税收体系中亦举足轻重——两税不仅征收范围广,覆盖各类法定的货物与劳务,且 I. Limitation of the Problems and Research Paths As the most important institutional arrangement in China’s current tax reform, “the reform of the camps and the reform of the camps” is deeply concerned by all sectors of government, industry, academia and research institutes. The value of the reform has been implemented in a number of economic, legal, and political The level is repeatedly emphasized. Generally speaking, the issue of “increasing the number of battalions and increasing the number of battalions” is particularly close to the economic and legal ones. However, there are relatively more researches in the field of economics and less thorough discussions in the field of law. Therefore, it is highly necessary to probe deeply from the perspective of economic law. As the two most important types of taxes in the field of commodity tax in our country, value-added tax and business tax also play a decisive role in the whole tax system. The two taxes not only cover a wide range and cover various kinds of statutory goods and services, but also